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this is the one i'm currently testing:http://www.ecp.cc/HPDAC.html
we'll call it the 'douglas' hpdac. since this is a diy board you can use whichever components you'd like. I'm currently running burr-brown opamps and blackgate caps.

also... since it's a diy board you can wire it with female rca's to connect directly to your amp. This will give you a digital signal within inches (or less) of your x-over or amp. If you are going the x-over route you can also think about cracking that active x-over open and wiring the outputs of the dac directly to the inputs of the x-over.

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I use the Silverstone USB DAC. It of course doesn't require a driver, just plug it in and it shows up as USB Speakers. You don't have to worry about turn on thump w/ most DAC's, as w/ the SS it doesnt turn on till it gets music to play. The DAC doesn't require in extra power... just a single USB cable will do comms and power. The sound is rich and clean.

The problem most DACs (that have problems) have is that of IRQ's. On my setup I have 8 USB 2.0 powers onboard and a add on card, along w/ the normal basic interupts. When I first connected the DAC to this setup I had cracking and popping... after disabling a couple things in the bios I've lost all but a slight crackling every now and then. The fix is usually changing the PCI latency or changing IRQ's for the device.

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http://www.wavelengthaudio.com/ - This is by far one of the nicest DACs I've found. However, the price will cause some people to nearly stop breathing I'm sure.

*clutches chest and reaches for phone to dial 911* j/k. Amazingly resembles the prices my brother charges for the high current tube amps that he builds.

*edit*
Would the average person/carpc system be able to discern the quality difference between an $84 Silverstone and a $195 HPDAC? I don't even want to try and get my head wrapped around the Cosecant, Brick, or Ultimate DPU.

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I'm using silverstone's EB01, and the sound quality is awesome. The only problem is you can't input through another sound card and output through the DAC... So no XM radio! It really sucks and I'm trying to find a solution.

There's a program called Virtual Audio Cable that may be able to solve this problem, but I haven't had the time to figure it out.

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why do you think the iPod has become so popular? Why do you think there are companies making millions off of selling mp3s that are much less than CD quality?

it's because people don't know the difference and don't care to.

Try and find a music store online, where you can download music files in HIGH quality.

There was 1 that I was aware of, and even then, it wasn't 'HIGH' quality by many standards...

Yeah yeah... I'm very aware of the latest trends. I dont think its a fact that most dont know the difference, its probably 90% that they dont care. Most are still downloading illegally, and the others are following the leader to ITunes.

I download mine from a Russian site that has high bitrate albums. You can chose the compression level of your download.